This section is Advance Tariff Ruling Information for ruling 600013341 (from the file; to confirm against the document)

[Skip to main content](#main-content) GOV.UK [Search for Advance Tariff Rulings](/search-for-advance-tariff-rulings/search) [Back](#) # This section is Advance Tariff Ruling Information for ruling 600013341 Print this ruling - Start date 02 Jun 2025 - Expiry date 01 Jun 2028 - Commodity code [7108120000 (opens in new tab)](https://www.trade-tariff.service.gov.uk/search?q=7108120000) - Description Unwrought gold which has been cast in 1kg bars. The bars are of 96% purity (non-investment grade) and they are not further worked or processed. They are plain bars which are not marked and are non-monetary. The gold is packaged into boxes for transportation from Nigeria. - Keywords - ALLOYS - OF GOLD - UNWROUGHT - AS BARS - GOLD - Justification Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: For the purposes of determining the commodity codes within which goods most appropriately fall, Reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). GIR 1 - has been used to classify this product by the terms of heading 7108 - Gold (including gold plated with platinum), unwrought or in semi-manufactured forms, or in powder form. GIR 5b - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 710812 - Non-monetary, Other unwrought forms. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Chapter 71 - Note 4(A), Note 5(b) and General Note (2). Harmonized System Explanatory Notes (HSEN) to heading 7108. Harmonized System Explanatory Notes (HSEN) to heading 7106 - Note (II) applies mutatis mutandis to heading 7108. [Is this page not working properly? (opens in new tab)](https://www.tax.service.gov.uk/contact/report-technical-problem?service=AdvanceTariffRulings&referrerUrl=https%3A%2F%2Fwww.tax.service.gov.uk%2Fsearch-for-advance-tariff-rulings%2Fruling%2F600013341&useServiceNavigation) ## Support links - [Cookies](/help/cookies?useServiceNavigation) - [Accessibility statement](https://www.tax.service.gov.uk/accessibility-statement/search-for-advance-tariff-rulings?referrerUrl=https%3A%2F%2Fwww.tax.service.gov.uk%2Fsearch-for-advance-tariff-rulings%2Fruling%2F600013341&useServiceNavigation) - [Privacy policy](/help/privacy?useServiceNavigation) - [Terms and conditions](/help/terms-and-conditions?useServiceNavigation) - [Help using GOV.UK](https://www.gov.uk/help) - [Contact](https://www.gov.uk/government/organisations/hm-revenue-customs/contact) - [Rhestr o Wasanaethau Cymraeg](https://www.gov.uk/cymraeg) All content is available under the [Open Government Licence v3.0](https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/), except where otherwise stated [© Crown copyright](https://www.nationalarchives.gov.uk/information-management/re-using-public-sector-information/uk-government-licensing-framework/crown-copyright/)